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W. Va. Code § 11-15B-8

Cooperating sovereigns

West Virginia · West Virginia Code Chapter 11 — Taxation · Status: effective

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W. Va. Code § 11-15B-8, Cooperating sovereigns, West Virginia, version 1 as recorded 2026-10-03, yourstate.us, https://yourstate.us/provision/2363992
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The agreement authorized by this article is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.